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2022 12 14 FAC MinutesFINANCIAL ADVISORY COMMISSION SPECIAL MEETING MINUTES WEDNESDAY, DECEMBER 14, 2022 CALL TO ORDER A special meeting of the La Quinta Financial Advisory Commission (Commission) was called to order at 10:00 a.m. by Chair Mills. PRESENT: Commissioners Anderson, Batavick, Dorsey, Mast, Way and Chair Mills ABSENT: Commissioner Luettjohann STAFF PRESENT: Finance Director Martinez, Financial Services Analyst Hallick, Account Technician Batuta, and Management Assistant Delgado PLEDGE OF ALLEGIANCE Commissioner Way led the audience in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - None CONFIRMATION OF AGENDA Staff requested that Study Session Item No. 1 "Discuss Reserve Analysis Review and Draft Report" be moved up and considered before the Business Session items. The Commission concurred. ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS - None CONSENT CALENDAR ITEMS 1. APPROVE MEETING MINUTES DATED NOVEMBER 9, 2022 2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED JUNE 30, 2022 3. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED SEPTEMBER 30, 2022 FINANCIAL ADVISORY COMMISSION MINUTES SPECIAL MEETING Page 1 of 4 DECEMBER 14, 2022 4. RECEIVE AND FILE FIRST QUARTER FISCAL YEAR 2022/23 TREASURY REPORTS FOR JULY, AUGUST, SEPTEMBER 2022 CONSENT CALENDAR ITEM NO. 2 and 3 - discussion The Commission inquired about the following expenditure listed under the top five non -general fund expenditures for the Revenue and Expenditure Reports dated June 30, 2022, and September 30, 2022: • Visit Greater Palm Springs - Financial Services Analyst Hallick explained that the City has a joint powers agreement with Visit Greater Palm Springs and a portion of the City's transient occupancy tax based on a percentage is expended to them for marketing tourism purposes. CONSENT CALENDAR ITEM NO .4 - discussion The Commission inquired about the investments listed on Attachment 1 with 0% earnings. Financial Services Analyst Hallick explained that these are either investments that have overall return rates (gain/loss) but not interest rates, or treasury discount notes. Motion - A motion was made and seconded by Commissioners Batavick/Dorsey to approve the Consent Calendar as submitted. Motion passed: yes - 6, noes - 0, abstain - 0, absent - 1 (Luettjohann). STUDY SESSION > » > taken out of Agenda order 1. DISCUSS RESERVE ANALYSIS REVIEW AND DRAFT REPORT (REPORT) Financial Services Analyst Hallick presented the staff report, which is on file in the Finance Department. The Commission and staff discussed the City's natural disaster insurance coverage and related annual premiums; cash flow budget revenues reserves and unassigned fund balance; the subcommittee's recommendations for the City to make additional payments towards the City's unfunded pension liability with California Public Employees Retirement System Agency (CaIPERS); fluctuations of CaIPERS annualized returns over the years; and the City's timeframe for routine review of the Reserves Policy. Financial Services Analyst Hallick explained the difference between levels of pension unfunded liability and the timeline for taking the unfunded liability payment subcommittee recommendations to Council for consideration and direction as a study session item. FINANCIAL ADVISORY COMMISSION MINUTES SPECIAL MEETING Page 2 of 4 DECEMBER 14, 2022 Discussion followed on the Commission's recommendations for changes to the Report. BUSINESS SESSION > > > taken out of Agenda order 1. RECEIVE AND FILE THE ANNUAL MEASURE G SALES TAX OVERSIGHT COMPLIANCE REPORT (REPORT) FOR FISCAL YEAR 2021/22 Finance Director Martinez presented the staff report, which is on file in the Finance Department. Finance Director Martinez thanked the subcommittee, which consisted of Commissioners Batavick and Luettjohann, for their time, recommendations, and thorough review of the Report. The subcommittee provided an overview of the Report review process and thanked all the residents for their continuing support and investment in the community. The Commission and staff discussed the use of Measure G unassigned reserves to prefund the Dune Palms Bridge project to avoid delay of construction that was approved by Council on February 15, 2022. Staff mentioned the Highway Bridge Program being oversubscribed and by prefunding this project, the City will move up on the priority list to be reimbursed by Caltrans. As the project is completed by phase, the City will request reimbursement of funds expended. Motion - A motion was made and seconded by Commissioners Way/Mast to receive and file the annual Measure G Sales Tax Oversight Compliance Report for fiscal year 2021/22. Motion passed: yes - 6, noes - 0, abstain - 0, absent - 1 (Luettjohann). 2. APPOINT TWO FINANCIAL ADVISORY COMMISSIONERS TO SERVE ON THE FISCAL YEAR 2023/24 GENERAL FUND OPERATING BUDGET SUBCOMMITTEE Finance Director Martinez presented the staff report, which is on file in the Finance Department. Commissioners Mast and Way expressed their interest to serve on the fiscal year 2023/24 general fund operating budget subcommittee. FINANCIAL ADVISORY COMMISSION MINUTES SPECIAL MEETING Page 3 of 4 DECEMBER 14, 2022 Motion - A motion was made and seconded by Commissioners Dorsey/Batavick to appoint Commissioners Mast and Way to serve on the fiscal year 2023/24 general fund operating budget subcommittee. Motion passed: yes - 6, noes - 0, abstain - 0, absent - 1 (Luettjohann). 3. APPOINT TWO FINANCIAL ADVISORY COMMISSIONERS TO FORM A 10-YEAR FINANCIAL PROJECTIONS TASK FORCE Finance Director Martinez presented the staff report, which is on file in the Finance Department. Commissioners Anderson, Batavick, and Dorsey expressed their interest to serve on the subcommittee to form a 10-year financial projections task force. Motion - A motion was made and seconded by Commissioners Way/Mast to appoint Commissioners Anderson, Batavick and Dorsey to serve on the subcommittee to form a 10-year financial projections task force. Motion passed: yes - 6, noes - 0, abstain - 0, absent - 1 (Luettjohann). DEPARTMENTAL REPORTS All reports are on file in the Finance Department. 1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES COMMISSIONERS' ITEMS The Commission discussed changing the Commission regular meeting time from 4:00 p.m. to an earlier time. ADJOURNMENT There being no further business, it was moved and seconded by Commissioners Dorsey/Anderson to adjourn this meeting at 11:30 a.m. Motion passed: yes - 6, noes - 0, abstain - 0, absent - 1 (Luettjohann). Respectfully submitted, Jessica Delgado, Management Assistant City of La Quinta, California FINANCIAL ADVISORY COMMISSION MINUTES SPECIAL MEETING Page 4 of 4 DECEMBER 14, 2022